The accident analysis method of Daimler-Benz is based on the NATO-Report Form which was derived 1971 from the GM-Long Form.For the evaluation of accident severity, a reconstruction of the accident is necessary. For this purpose, the EES-Accident Reconstruction Method (EES-ARM) was developed. It uses all three theorems of conservation: theorem of momentum, theorem of energy and theorem of angular momentum.The method is applicable for all types of accidents including glance-off cases. The calculation is made backwards starting with the analysis of the running-out phase. The EES values (EES = Energy Equivalent Speed corresponding to the deformation energy of a damaged vehicle) are calculated by the means of approximation equations.The EES-ARM Program is available for different types of computers.